https://www.taxtmi.com/caselaws?id=226154 Cenvat credit was held admissible on garden maintenance services because the assessee was required by pollution-control permission to maintain green cover, creating a sufficient nexus with its business activity. Credit on GTA services could not be finally decided on the existing record because the purchase orders were incomplete and the FOR destination condition, together with freight and insurance components, had to be verified against the contractual terms and the applicable departmental circular. The credit claim on gardening services was therefore accepted, while the GTA issue was remanded for factual verification and fresh decision. en-us Thu, 28 Mar 2013 00:00:00 +0530 Wed, 12 Feb 2014 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226154 Cenvat credit was held admissible on garden maintenance services because the assessee was required by pollution-control permission to maintain green cover, creating a sufficient nexus with its business activity. Credit on GTA services could not be finally decided on the existing record because the purchase orders were incomplete and the FOR destination condition, together with freight and insurance components, had to be verified against the contractual terms and the applicable departmental circular. The credit claim on gardening services was therefore accepted, while the GTA issue was remanded for factual verification and fresh decision. Case-Laws Central Excise Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226154